Section 63-1008 - EFFECT OF TAX DEED AS EVIDENCE(1) The matters recited in the delinquency must be recited in the deed, and such deed duly acknowledged or proved is prima facie evidence that: (a) The property was appraised and assessed as required by law;(b) The property was equalized as required by law;(c) The property taxes were levied in accordance with law;(d) The property taxes were not paid;(e) The delinquency took effect at the proper time as prescribed by law;(f) The property was not redeemed;(g) The person who executed the deed was the proper officer;(h) Where the real property was sold to pay property taxes on personal property that the real property belonged to the person liable to pay the property tax.(2) The deed duly acknowledged or proved is prima facie evidence of the regularity of all other proceedings, from the assessment by the assessor inclusive up to the execution of the deed.[63-1008 added 1996, ch. 98, sec. 11, p. 386.]